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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JMM (Jurnal Masyarakat Mandiri) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Pendidikan Akuntansi dan Keuangan International Journal of Management Science and Information Technology (IJMSIT) Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Indonesian Journal of Auditing and Accounting Journal of Social Science and Humanities
Nono Supriatna
Universitas Pendidikan Indonesia
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Desain Kinerja Pegawai Keuangan Setiawan, Yana; Supriatna, Nono
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i1.30644

Abstract

AbstractThe problem in this study is related to the low performance of financial employees which is described by the low absorption power so that it has an impact on performance achievements and organizational sustainability. The purpose of this study is to describe and analyze the performance design of financial employees that analyzes accounting information systems on financial performance. The results of the research are (1) the accounting information system is included in the effective category with the user satisfaction factor which gives the most dominant contribution; (2) the financial Staff Performance is in the high category with the task performance factor giving the most dominant contribution; (3) The accounting information system has a positive and significant effect on the performance of financial employees
Peran CEO Diversity Dalam Memoderasi Other Comprehensive Income (OCI) Terhadap Nilai Perusahaan Nurlaela, Fitri; Arim, Arim; Heryana, Toni; Andriana, Denny; Supriatna, Nono
Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v12i2.37937

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh adanya Other Comprehensive Income (OCI) terhadap nilai perusahaan yang dimoderasi oleh peran CEO diversity. Sementara itu  penelitian terdahulu menunjukkan adanya hal yang masih diperdebatkan dalam menjelaskan OCI dan CEO diversity terhadap nilai perusahaan baik dari sisi alat ukur dan hasil penelitian. Objek penelitian ini adalah OCI, CEO diversity dan nilai perusahaan. Penelitian ini menggunakan 69 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020 dengan teknik purposive sampling. Penelitian ini menggunakan metode statistik deskriptif dan verifikatif, dengan teknik analisis data regresi linier berganda dengan data panel. Hasil penelitian menemukan, pertama: OCI berpengaruh signifikan positif terhadap nilai perusahaan; kedua, CEO diversity berpengaruh negatif terhadap nilai perusahaan, dan ketiga, OCI berpengaruh signifikan positif terhadap nilai perusahaan melalui variabel moderasi CEO diversity. Penelitian ini berkontribusi mendukung signalling theory yang menunjukan OCI memberikan sinyal-sinyal positif terhadap pihak internal yaitu manajemen dalam upaya meningkatan nilai perusahaan.
THE INFLUENCE OF ENTREPRENEURSHIP KNOWLEDGE AND SELF EFFICACY TOWARDS ENTREPRENEURIAL INTENTION STUDENTS OF CLASS XI IPS SENIOR HIGH SCHOOL Mia Sumiasih Mauludiana; Nono Supriatna; Janah Sojanah
JMM (Jurnal Masyarakat Mandiri) Vol 4, No 3 (2020): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.371 KB) | DOI: 10.31764/jmm.v4i3.2493

Abstract

Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengetahuan kewirausahaan dan self-efficacy pada intensi berwirausaha di SMA Muhammadiyah 3 Plus, Bandung. Secara teknis, metode yang digunakan dalam penelitian ini adalah bentuk penelitian kuantitatif dengan menggunakan metode explanatory survey. Partisipan penelitian adalah siswa kelas XI di SMA Muhammadiyah 3 Plus, Bandung. Data yang digunakan dalam penelitian ini dikumpulkan melalui kuesioner. Data dikumpulkan, kemudian dianalisis dengan menggunakan analisis regresi berganda dengan nilai signifikansi 5%. Temuan penelitian menunjukkan bahwa pengetahuan kewirausahaan dan self-efficacy berpengaruh terhadap intensi berwirausaha di SMA Muhammadiyah 3 Plus, Bandung.Abstract:  The purpose of this research is to analyse the influence of entrepreneurship knowledge and self-efficacy on entrepreneurial intention in Muhammadiyah 3 Plus High School, Bandung. Technically, the method used in this research is a form of quantitative research using the explanatory method of survey. The study participants were XI grade students at SMA Muhammadiyah 3 Plus, Bandung. The Data used in this study were gathered through questionnaires. The Data was collected, then analyzed using multiple regression analyses with a significance value of 5%. Research findings show that entrepreneurship knowledge and self-efficacy have an effect on entrepreneurial intention in Muhammadiyah 3 Plus High School, Bandung
PENGARUH SIKAP DAN MOTIVASI TERHADAP MINAT BERWIRAUSAHA SISWA Asep Munawar; Nono Supriatna
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 2 No 1 (2018)
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.928 KB) | DOI: 10.23969/oikos.v2i1.916

Abstract

This study aims to examine the influence of attitudes and motivation on student entrepreneurship interests, research methods used survey with quantitative approach, using a sample of 60 students of SMAN 3 Purwakarta. Data analysis technique used is Factor Analysis, Multiple Regression Analysis, and One Way Anova. The result of the research shows that the attitude has a significant effect on the entrepreneurship interest of the students, or has a significant role to the establishment of entrepreneurship interest in the students, and the motivation has a significant effect on the entrepreneurship interest of the student or has a role to the student entrepreneur interest. motivation has a significant effect on student entrepreneur interest. This shows that attitudes and motivations will provide an indirect experience to a person to have an entrepreneurial interest, because at least a person or a student has the knowledge of how to run a business, how to deal with problems in a business, how to market a product or service, how to access capital and etc.
Capital Structure and Financial Performance: Evidence from Listed Financial Sector Firms in ASEAN Xasanov Diyorbek; Imas Nurani Islam; Nono Supriatna; Nuriddin Javliyev
Journal of Social Science and Humanities Vol. 1 No. 3 (2026): June
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jssh.v1i3.737

Abstract

This study investigates the relationship between capital structure and financial performance among 1,483 listed firms in the TRBC Financials sector across Indonesia, Malaysia, and Singapore. Capital structure is measured using a composite leverage index, while financial performance is proxied by retained earnings scaled to total assets — a measure that captures cumulative rather than current-period profitability. Simple linear regression via SPSS yields no statistically significant association (R = 0.002; R² < 0.001; F = 0.005; p = 0.945; B = 0.002; β = 0.002). The adjusted R² is negative (−0.001), indicating that the model offers no predictive value beyond the unconditional mean of the dependent variable. Three factors account for this null result: heterogeneity of business models within the broad TRBC classification, the cumulative nature of the retained-earnings proxy, and the moderate leverage levels that prevail across ASEAN-listed financial firms. The findings align with the institutional contingency perspective and point toward multivariate panel designs as the appropriate empirical strategy for future research in this area.
The Effect of Financial Literacy and Financial Socialization on Financial Management Behavior of Investors in Greater Bekasi Muhamad Syahwildan; Nugraha Nugraha; Nono Supriatna; Toni Heryana
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.7216

Abstract

Financial intelligence refers to an individual's ability to effectively manage and utilize financial resources, which is considered an important indicator of success in personal financial management. Proper financial management enables individuals to maximize the value of their financial resources and protect themselves from potential financial difficulties. This study aims to examine the effects of financial literacy and financial socialization on the financial management behavior of investors in the Greater Bekasi area following the COVID-19 pandemic. A quantitative research approach was employed, with data collected through questionnaires distributed to 100 investors residing in the Greater Bekasi area. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS software. The analysis involved the assessment of the measurement model (outer model) and the structural model (inner model) to evaluate the validity, reliability, and hypothesized relationships among variables. The results indicate that financial literacy has a positive and significant effect on financial management behavior (p-value = 0.000), suggesting that higher levels of financial knowledge contribute to better financial decision-making and management practices. Financial socialization also demonstrates a positive influence on financial management behavior; however, the effect is not statistically significant at the 5% significance level (p-value = 0.093). These findings highlight the important role of financial literacy in shaping investors’ financial management behavior in the post-pandemic period.
Pengaruh Keberagaman Gender Dan Keahlian Finansial Terhadap Financial Statement Fraud (Studi Pada Sektor Konstruksi Di Indonesia Dan Singapura) Ivana Rosa Purbaningrum; Agus Widarsono; Nono Supriatna
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.153

Abstract

Penelitian ini bertujuan untuk mengeksplorasi hubungan antara keberagaman gender di direksi dan komisaris, keahlian finansial, dan financial statement fraud. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Sampel penelitian terdiri dari 55 perusahaan yang beroperasi di sektor konstruksi, dengan periode pengamatan selama tiga tahun, menghasilkan total 165 sampel. Metode pengujian yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS-SEM), yang memungkinkan untuk mengungkap dan mengukur hubungan kompleks antar variabel yang diteliti. Hasil penelitian menunjukkan bahwa keberagaman gender memiliki pengaruh negatif terhadap financial statement fraud. Selanjutnya, keahlian finansial terbukti memiliki pengaruh positif terhadap financial statement fraud pada perusahaan sektor konstruksi di Indonesia dan Singapura pada tahun 2022-2024. Namun, arogansi CEO tidak dapat memoderasi pengaruh keberagaman gender dan keahlian finansial terhadap financial statement fraud pada periode yang sama. Hasil penelitian ini menyarankan bahwa perusahaan perlu memperhatikan keberagaman gender, tetapi lebih menekankan pada penguatan pengendalian internal dan pengawasan. Selain itu, penting untuk merekrut individu dengan latar belakang akuntansi yang kuat dan pengalaman relevan guna mengurangi potensi kecurangan.
ASSESSING THE EFFECT OF DIVIDEND POLICY ON CORPORATE VALUE IN THE ASEAN FINANCIAL SECTOR Behzodjon Hazratov; Nono Supriatna; Ikin Solikin
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3617

Abstract

This study examines the effect of dividend policy operationalized through the dividend payout ratio (DPR), dividend per share (DPS), and dividend yield (DY) on corporate value among banks operating in Indonesia, Malaysia, and Singapore over the period 2020 to 2024. Using a quantitative approach based on secondary financial data from 370 firm-year observations, simple linear regression analysis was employed. The empirical results indicate that dividend policy, as measured by a composite index, does not exert a statistically significant effect on corporate value (F = 0.244; Sig. = 0.621; R² = 0.001). These findings suggest that corporate value in ASEAN banking institutions is determined by a broader set of factors beyond dividend distribution alone, including regulatory capital constraints, profitability, and macroeconomic conditions. The results are theoretically consistent with the Dividend Irrelevance Theory proposed by Modigliani and Miller (1961) and are corroborated by the stringent capital adequacy frameworks mandated by Basel III. This study contributes to the growing body of comparative financial research on ASEAN banking markets and recommends that future research incorporate additional firm-level and institutional determinants to achieve a more comprehensive model of dividend behavior in regulated financial sectors.
Co-Authors Agus Widarsono Andriana, Denny Arim, Arim Arvian Triantoro Asep Munawar Behzodjon Hazratov Dintha IZFS, Ratu Heryana, Toni Ikin Solikin Imas Nurani Islam Ivana Rosa Purbaningrum Janah Sojanah, Janah M. Kusuma, Anggita Mia Sumiasih Mauludiana Muhamad Syahwildan Nugraha Nugraha Nur Apandi, R Nelly Nuriddin Javliyev Nurlaela, Fitri Xasanov Diyorbek Yana Setiawan